The City Clerk, with the approval of the City Council, is authorized to make refunds of license taxes paid under this chapter if satisfactory evidence is presented that an error was made in determining the amount of a license tax, or that incorrect data was shown on a licensee’s return or that a misinterpretation of the provisions of this chapter resulted in the payment of a license tax in excess of the amount properly payable. Application for a refund must be made by the licensee prior to the end of the license year for which the license tax was paid. The City Clerk shall correct and receive the license fees imposed by this chapter and the City Clerk shall keep records showing the amount received from each license and the date of the receipt.
(Ord. G-D, Series 1989, passed - -89)